A bill for an act relating to the abatement of property taxes owed on property owned by certain volunteer emergency services providers and including effective date and applicability provisions.

SF 96 allows eligible volunteer emergency services providers to request a reduction in property taxes and special assessments on their homesteads. To qualify, a volunteer must have served for at least five years, earn under $5,000 annually from their volunteer service, be in good standing, and reside in the service area. Volunteers submit a petition to their county board of supervisors, which reviews the request and can approve an abatement unless a local taxing authority objects. The abatement can be up to 10% of applicable taxes and special assessments, not exceeding $500 per year. For volunteers with ten or more years of service, this benefit can continue for life under certain conditions.